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Cultural Roots Of Tax Evasion: A Cross-Country Study

Author

Listed:
  • Carina DAN

    (Finance and Accounting, Faculty of Economics, University of Oradea, Romania)

  • Ioana Florina COITA

    (Finance and Accounting, Faculty of Economics, University of Oradea, Romania)

Abstract

Tax evasion remains a persistent challenge with major implications not only for national budgets but also for the development of a fair and functional society. This paper explores tax evasion through the lens of cultural, psychological, and institutional variables, with a specific focus on post-communist countries. Our research is grounded in the hypothesis that historical context, low trust in public institutions, and a legacy of informal practices visibly influence tax morale and the willingness to comply with fiscal obligations. To test this, we conducted a comparative analysis using one group as representative of post-communist states and another one as non-communist. The study is also supported by an empirical investigation. We analyzed and collected data from participants using a mixed method, combining descriptive statistics and regression models.

Suggested Citation

  • Carina DAN & Ioana Florina COITA, 2025. "Cultural Roots Of Tax Evasion: A Cross-Country Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 34(1), pages 157-168, July.
    • Handle: RePEc:ora:journl:v:34:y:2025:i:1:p:157-168
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    Keywords

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    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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